GSTR-9A is the Annual Return that a composition taxpayer under GST needs to file once for each financial year. 



  • It should be filed by taxpayer who has shifted from Composition to Regular Scheme anytime during financial year

  • It should be filed by taxpayer who has shifted from Regular to Composition Scheme anytime during financial year

  • It comprises details of sales, purchases, taxes paid, demand created, refund claimed and ITC availed or reversed


Read more - GST Annual Return for Composition Taxpayers : GSTR-9A